The receiving department at Owen has three activities: unloading, counting goods, and inspecting. Unloading requires a forklift that is leased for $15,000 per year. The forklift is used only for unloading. The fuel for the forklift is $2,000 per year. Inspection requires special testing equipment that has a depreciation of $500 per year and an operating cost of $1,000 per year. Receiving has four employees who each earn $35,000 per year. The four employees spend 25% of their time on unloading activities, 45% of their time on counting activities, and 35% of their time on inspecting activities. What is the cost of unloading at Owen?